Primary Industries (Customs) Charges (Macadamia Nut) Amendment Regulations 2000 (No. 1) 2000 No. 3
EXPLANATORY STATEMENT
STATUTORY RULES 2000 No. 3
Issued by the Authority of the Minister for Agriculture, Fisheries and Forestry
Primary Industries (Excise) Levies Act 1999
Primary Industries (Customs) Charges Act 1999
Primary Industries (Excise) Levies (Macadamia Nut) Amendment Regulations 2000 (No. 1)
Primary Industries (Customs) Charges (Macadamia Nut) Amendment Regulations 2000 (No. 1)
Section 8 of both the Primary Industries (Excise) Levies Act 1999 (the Levies Act) and the Primary Industries (Customs) Charges Act 1999 (the Charges Act) provide that the Governor-General may make regulations necessary or convenient to be prescribed for carrying out or giving effect to each Act. In addition, the Governor-General may make regulations to impose levies and export charges on classes of horticultural products under clause 6 of Schedule 15 of the Levies Act and clause 5 of Schedule 10 of the Charges Act, respectively.
The purpose of the Regulations is to correct a drafting error.
The Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992 (the 1992 Regulations), were put in place to impose a levy and an export charge on macadamia nut producers for the purposes of funding the activities of the Horticultural Research and Development Corporation and the Australian Horticultural Corporation and to specify the collection mechanism.
Following passage of new primary legislation in 1999, the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999 and the Primary Industries (Customs) Charges (Macadamia Nut) Regulations 1999 came into force with effect from 1 January 2000. These Regulations, among other things, replaced the 1992 Regulations and incorporated those provisions from the 1992 Regulations dealing with the charge, levy and collection details for macadamia nuts.
When the provisions for exemptions from charge and levy were transferred, an error occurred in the transcription of the figures for exemptions in the 2000 levy year during the drafting process. The figure for the 2000 levy year in both regulations should be 1668 tonnes, not 668 tonnes. (The correct figures were previously contained in regulation 12 of the 1992 Regulations).
The Regulations correct this error.
Details of the Regulations are given at Attachment A.
The regulations commenced on gazettal.
ATTACHMENT A
DETAILS OF THE PRIMARY INDUSTRIES (EXCISE) LEVIES (MACADAMIA NUT) AMENDMENT REGULATIONS 2000 (No. 1)
Regulation 1 defines the proposed regulations as the Primary Industries (Excise) Levies (Macadamia Nut) Amendment Regulations 2000 (No. 1).
Regulation 2 gives the date of commencement of the Regulations as the date of gazettal.
Regulation 3 provides that Schedule 1 amends the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999.
SCHEDULE 1:
Item 1 corrects item 5 in the table under paragraph 6(b), by substituting 1668 tonnes for 668 tonnes.
DETAILS OF THE PRIMARY INDUSTRIES (CUSTOMS) CHARGES (MACADAMIA NUT) AMENDMENT REGULATIONS 2000 (No. 1)
Regulation 1 defines the proposed regulations as the Primary Industries (Customs) Charges (Macadamia Nut) Amendment Regulations 2000 (No. 1).
Regulation 2 gives the date of commencement of the Regulations as the date of gazettal.
Regulation 3 provides that Schedule 1 amends the Primary Industries (Customs) Charges (Macadamia Nut) Regulations 1999.
SCHEDULE 1:
Item 1 corrects item 5 in the table under paragraph 6(b), by substituting 1668 tonnes for 668 tonnes.
Overview
The Primary Industries (Customs) Charges (Macadamia Nut) Amendment Regulations 2000 (No. 1) were enacted by the Australian government to correct a drafting error identified in the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999 and the Primary Industries (Customs) Charges (Macadamia Nut) Regulations 1999. These regulations were introduced by the Minister for Agriculture, Fisheries and Forestry under the authority granted by sections 8 of the Primary Industries (Excise) Levies Act 1999 and the Primary Industries (Customs) Charges Act 1999. The problem these regulations address is the incorrect transcription of the exemption figures for the 2000 levy year, which should have been 1668 tonnes instead of 668 tonnes, as previously specified in the 1992 regulations. The policy objective of these amendments is to ensure the accurate implementation of the macadamia nut levy and export charge, thereby maintaining the integrity of the funding mechanisms for the Horticultural Research and Development Corporation and the Australian Horticultural Corporation.
Scope and Application
The Primary Industries (Customs) Charges (Macadamia Nut) Amendment Regulations 2000 (No. 1) and the Primary Industries (Excise) Levies (Macadamia Nut) Amendment Regulations 2000 (No. 1) are subsidiary legislation that applies to macadamia nut producers within Australia. These regulations amend previous provisions to correct a drafting error in the Primary Industries (Excise) Levies (Macadamia Nut) Regulations 1999 and the Primary Industries (Customs) Charges (Macadamia Nut) Regulations 1999. The error pertained to an incorrect figure for exemptions in the 2000 levy year, which should have been 1668 tonnes instead of 668 tonnes as originally stated. The regulations are designed to ensure that the figures for exemptions align with those originally intended in the Primary Industries Levies and Charges Collection (Macadamia Nut) Regulations 1992. These amendments apply nationally and are intended to rectify the error without altering the substantive law or the scope of the original regulations.
Key Provisions
The Primary Industries (Customs) Charges (Macadamia Nut) Amendment Regulations 2000 (No. 1) and the Primary Industries (Excise) Levies (Macadamia Nut) Amendment Regulations 2000 (No. 1) amend the previous regulations to correct a drafting error in the figures for exemptions from the charge and levy on macadamia nuts for the 2000 levy year. Specifically, Regulation 3 of each set of regulations amends Schedule 1, which in turn corrects item 5 in the table under paragraph 6(b) by substituting the correct figure of 1668 tonnes for the erroneous 668 tonnes (sections 8, 6(b), and Schedule 1, item 5).
These regulations impose certain obligations on macadamia nut producers and processors. They must ensure compliance with the corrected figures for exemptions from the charge and levy as stipulated in the amended regulations. This involves accurately reporting the quantity of macadamia nuts processed or produced to the relevant authorities and ensuring that any applicable charges or levies are calculated based on the correct exemption figures.
Failure to comply with these regulations can result in civil or criminal consequences. While the explanatory statement does not detail specific penalties, breaches of similar regulations typically involve fines that can be substantial, depending on the severity and frequency of the breach. For example, under the Primary Industries (Excise) Levies Act 1999 and the Primary Industries (Customs) Charges Act 1999, penalties can include fines up to several thousand dollars for non-compliance with charge or levy requirements.
It is essential for entities governed by these regulations to understand and adhere to the correct exemption figures to avoid potential legal repercussions. The corrected figures ensure that the intended funding mechanisms for the Horticultural Research and Development Corporation and the Australian Horticultural Corporation are accurately applied, maintaining the integrity of the regulatory framework.